Section 545.468 - Exemption of parcel of land from payment of charge or assessment; qualification of owner of excluded parcel as district elector(1) In addition to and notwithstanding any other provision in this chapter, the board of directors of an irrigation district, by resolution, may exempt a parcel of land in the district from payment of any charge or assessment authorized by this chapter when: (a) The parcel of land is unable to receive water from the district for irrigation or domestic use and the parcel consists of two acres or less; or(b) The water right appurtenant to the parcel has been transferred by the district to other land within the district under ORS 540.572 to 540.580, and the other land has been included in the district subject to the liens and charges or assessments of the district for the delivery of irrigation water.(2) The owner of a parcel of land exempt from payment of charges or assessments under this section is not an elector of the district unless the owner qualifies as an elector through ownership of other land within the district. 1985 c.581 §4; 1991 c.957 §14; 1995 c.42 §106